【摘要】：證券市場的良性發(fā)展要求上市公司會計信息披露的真實與公平。獨立審計作為提供會計信息鑒證和會計信息質(zhì)量保障的主體,強化其監(jiān)管已成為各國治理上市公司虛假會計信息的核心。如何從源頭遏制虛假會計信息的生成,如何保障獨立審計鑒證服務的質(zhì)量,這需打破以獨立審計監(jiān)管研究為核心的傳統(tǒng)研究視野,從證券審計市場主體——會計師事務所與證券審計市場客體——上市公司的市場供求關系、市場行為、市場運行與約束機制等方面進行深入研究,構(gòu)建證券審計市場監(jiān)管的整體研究框架。本文以證券審計市場及其監(jiān)管問題為研究對象,重點對證券審計市場監(jiān)管體系的設計及監(jiān)管結(jié)果的評價進行了深入研究,提出了加強證券審計市場監(jiān)管的全新思路。 文章首先從分析證券市場與證券審計市場的互動關系入手,對上市公司獨立審計模式、上市公司與會計師事務所之間的審計關系、證券審計市場監(jiān)管的科學內(nèi)涵及其經(jīng)濟學基礎進行了理論探索。其次對美、日、法等國的證券審計市場監(jiān)管模式及其最新變革進行了比較研究,并分析了其對我國證券審計市場監(jiān)管的借鑒作用與啟示意義。之后,文章分析了我國證券審計市場監(jiān)管現(xiàn)狀及其存在問題,在此基礎上構(gòu)建了我國證券審計市場監(jiān)管框架,并對該框架的具體運行進行了較詳細的研究。文章最后設計了一套證券審計市場監(jiān)管效果的評價指標體系,該評價指標體系的評價結(jié)果將對監(jiān)管體系的動態(tài)調(diào)整具有較強的指導作用。
[Abstract]:The benign development of the securities market requires the truth and fairness of accounting information disclosure of listed companies. As the main body of accounting information authentication and accounting information quality assurance, independent audit has become the core of managing false accounting information of listed companies in various countries. How to contain the generation of false accounting information from the source and how to guarantee the quality of independent audit authentication service, which need to break the traditional research field of view, which is based on independent audit supervision research. The relationship between market supply and demand, market behavior, market operation and restraint mechanism between accounting firm and the object of securities audit market are studied in detail, such as market supply and demand, market behavior, market operation and restraint mechanism, etc. Construct the whole research frame of securities audit market supervision. This paper focuses on the design of the supervision system of the securities audit market and the evaluation of the regulatory results, and puts forward a new idea to strengthen the supervision of the securities audit market. The article begins with the analysis of the interactive relationship between the securities market and the securities audit market, and analyzes the independent audit mode of the listed company, the audit relationship between the listed company and the accounting firm, and the audit relationship between the listed company and the accounting firm. The scientific connotation and economic basis of securities audit market supervision are explored theoretically. Secondly, this paper makes a comparative study on the regulatory models and the latest changes of the securities audit market in the United States, Japan, France and other countries, and analyzes its reference role and enlightening significance to the supervision of the securities audit market in our country. After that, the paper analyzes the current situation and existing problems of the securities audit market in China, and on this basis, constructs the regulatory framework of the securities audit market in China, and makes a detailed study on the specific operation of the framework. Finally, the paper designs a set of evaluation index system for the supervision effect of the securities audit market. The evaluation results of the evaluation index system will have a strong guiding effect on the dynamic adjustment of the supervision system.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 中國證監(jiān)會河南證監(jiān)局課題組;成福生;鄒陵曦;丁鶇文;李云龍;李文峰;;加強對從事證券業(yè)務會計師事務所的監(jiān)管[J];金融理論與實踐;2007年12期

，

本文編號：2169528